1.audit 审计 : Z.mM5
2.attestation 鉴证 .K0BK)axO
3.credibility 可信赖程度 AfY(+w6!K
4.audit of financial statements 财务报表审计 /@OGYYH,M
5.agreed-upon procedures 执行商定程序 SnXLj
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6.high levels of assurance 高水平保证 @e slF
7.compilation 编制 (g;Ff`P
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8.reliability 可靠性 TX
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9.relevance 相关性 00Rk %QV
10.professional skepticism 职业谨慎 LD5'4,%-
11.objectivity 客观性 R@EFG%|`_
12. professional competence 专业胜任能力 B
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13.Senior/CPA-in-charge 项目经理 mEqV&M1;7l
14.audit engagement letter 业务约定书 D~{)\;w^!
15.recurring audit 连续审计 5-g0 2g
16.the client 委托人 k{;:KW|
17.change CPA 更换注册会计师 68d @B
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18.the existing CPA 现任注册会计师 O-|3k$'\z
19.the successor CPA 后任注册会计师 d*G$qUiX
20.the preceding CPA前任注册会计师 ~C[,P\,
21.issue the audit report 出具审计报告 I/(`<s p
22.expert 专家 ;J_d%
23.the board of directors 董事会 <9Chkb|B
24.knowledge of the entity‘ s business 了解被审计单位情况 ?oF@q :W
25.assess material misstatement risks评估重大错报风险 NT nn!k
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 qlzL<
27.a general knowledge of —— 初步了解―――的情况 x
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28.a more knowledge of—— 进一步了解的情况 0 Hq$h
29.the prior year‘s working papers 以前年度工作底稿 'dg OE
30.minutes of meeting 会议纪要 F%Xq}LMd
31.business risks 经营风险 O=mJ8W@
32.appropriateness 适当性 $51#xe
33.accounting estimate 会计估计 U9If%0P
34.management representations 管理层声明 dzcPSbbpt
35.going concern assumption 持续经营假设 ~!uK;hI
36.audit plan 审计计划 </}[x2w?]
37.significant audit areas 重点审计领域 &Y,Rm78
38.error 错误 F8k1fmM]Y
39.fraud舞弊 \gzNMI*
40.modified or additional procedures 修改或追加审计程序 $;">/"7m
41.misappropriation of assets 侵占资产 b1^MX).vH
42.transactions without substance 虚假交易 Z<wg`
43.unusual pressures 异常压力 }{ P}P}
44.the suspected noncompliance 涉嫌存在违法行为 @B[V'|
45.materialiy 重要性 M"J$c42
46.exceed the materiality level 超过重要性水平 uo%zfi?
47.approach the materiality level 接近重要性水平 Gh< r_O~L3
48.an acceptably low level 可接受水平 oi!E
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 )h/fr|
50.misstatements or omissions 错报或漏报 9K&b1O@Aj
51.aggregate 总计 f{vnZ|WD
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 dW=]|t&
55.audit risk 审计风险 +Gjy%JFp
56.detection risk 检查风险 r9QNE>UG
57.inappropriate audit opinion 不适当的审计意见 0 8U:{LL
58.material misstatement 重大的错报 R"tLu/S n
59.tolerable misstatement 可容忍错报 ]__M*
60.the acceptable level of detection risk 可接受的检查风险